Modern Auditing: Assurance Services and the Integrity of Financial Reporting
by William C. Boynton, Raymond N. Johnson
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Book Summary Information
Author: Raymond N. Johnson, William C. BoyntonEdition: Hardcover
Published: 2005-08-19
ISBN: 0471230111
Number of pages: 1056
Publisher: Wiley
Book Reviews of Modern Auditing: Assurance Services and the Integrity of Financial Reporting
Book Review: Extensive
Summary: 3 Stars
This book is extensive but confusing. I had to flip back to different chapters to make sure I didn't miss anything.
Summary of Modern Auditing: Assurance Services and the Integrity of Financial Reporting
Auditing counts!With recent incidents at WorldCom, Enron, Xerox, Tyco, and other companies, auditing has never been so important. Auditing is perhaps our single best defense in ensuring the integrity of our financial reporting system.
That's why this new Eighth Edition of Boynton and Johnson's Modern Auditing focuses on decision making and the critical role auditors play in providing assurance about the integrity of the financial reporting system. Known for its clear writing and accessibility, this text provides comprehensive and integrated coverage of current developments in the environment, standards, and methodology of auditing.
Features
* Real-world examples relate issues discussed in the chapter to ethics, audit decision making, and the integrity of the financial reporting system.
* Focus on Audit Decisions sections highlight key factors that influence an auditor's decisions.
* Includes discussion of the role of the Public Company Accounting Oversight Board (PCAOB) Auditing Standards, and a chapter feature highlights PCAOB standards that differ from Generally Accepted Auditing Standards for private companies.
* Expanded case material related to the integrated audit case (Mt. Hood Furniture) provides a variety of databases that allow students to utilize generalized audit software (IDEA) to accomplish various audit tasks. Multiple databases allow the case to be reused with different data from term to term.
* A flowchart style chapter preview begins each chapter.
* Chapter summaries reinforce important audit decisions included in the chapter.
* End-of-chapter material organized by audit decisions provides a clear link between audit decisions discussed in each chapter and the problem material.
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